United States v. Schade

Merchandise, described in the invoice as “cod liver oil cake meal” and bought and sold in the trade of the United States as “cod-liver oil-cake meal” and sometimes as “cod-liver meal” and “cod-liver oil meal,” was assessed for duty by the collector at the port of Norfolk, Va., at 20 per centum ad valorem as a nonenumerated manufactured article under paragraph 1459 of the Tariff Act of 1922, which reads as follows:

Par. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of *36710 per centum ad valorem,…